https://www.taxtmi.com/caselaws?id=121378 The Tribunal directed the applicant, a 100% EOU manufacturing and exporting optical fiber, to pre-deposit Rs. 30 lakhs towards duty to stay recovery pending appeal. The Tribunal found the issue of time-barred demand and applicability of Notification No. 21/02 arguable, noting duty could be demanded for non-fulfillment of export obligations. Compliance with Customs Rules, 1996 was crucial for concessional rates. The Tribunal emphasized the need for compliance with the pre-deposit order, warning of appeal dismissal without notice if not followed. en-us Tue, 20 Mar 2007 00:00:00 +0530 Mon, 30 Jul 2012 12:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121378 The Tribunal directed the applicant, a 100% EOU manufacturing and exporting optical fiber, to pre-deposit Rs. 30 lakhs towards duty to stay recovery pending appeal. The Tribunal found the issue of time-barred demand and applicability of Notification No. 21/02 arguable, noting duty could be demanded for non-fulfillment of export obligations. Compliance with Customs Rules, 1996 was crucial for concessional rates. The Tribunal emphasized the need for compliance with the pre-deposit order, warning of appeal dismissal without notice if not followed. Case-Laws Customs Tue, 20 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121378